Case of Horizon Edge Technologies Pvt Ltd, AAR West Bengal Ruling Dated 9th December 2025. AAR held that the transfer of assets and liabilities from Horizen to the applicant qualifies as a service by way of transfer of a going concern and is exempt under Entry 2 of Notification 12/2017 (Rate). The invoices and supplies issued in furtherance of, or as an extension of, original work orders will retain identical taxability. Other work orders executed post-transfer, related to government functions, qualify as exempt pure services.